000			00919cab a2200229 4500
001			ABS48892
008			090401t1993 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u69023
041			_aeng
245			_aMixing business with pleasure
260			_c1993
350			_a0
490			_aTaxation _v131(3406) 3 June 1993, 229-230(2)
520			_aReviews "Kirkby v Hughes" where the taxpayer was a builder and part of his business was renovating customers` houses. In addition he purchased houses, renovated and sold them on as part of the business. This case concerned the purchase and renovation of a property. He never permanently resided at the property and it was subsequently sold. It was therefore taxed as part of the builder`s profits.
650			_aBUILDERS
650			_aCAPITAL GAINS TAX
650			_aPROFITS
650			_aRENOVATION
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c43351 _d43351